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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
Ordinal data is a categorical, statistical data type where the variables have natural, ordered categories and the distances between the categories are not known. [ 1 ] : 2 These data exist on an ordinal scale , one of four levels of measurement described by S. S. Stevens in 1946.
Scaling of data: One of the properties of the tests is the scale of the data, which can be interval-based, ordinal or nominal. [3] Nominal scale is also known as categorical. [ 6 ] Interval scale is also known as numerical. [ 6 ]
It can also be applied to ordinal data (ranked data): the MiniTab online documentation [1] gives an example. However, this document notes: "When you have ordinal ratings, such as defect severity ratings on a scale of 1–5, Kendall's coefficients , which account for ordering, are usually more appropriate statistics to determine association than ...
The general ledger contains a page for all accounts in the chart of accounts [5] arranged by account categories. The general ledger is usually divided into at least seven main categories: assets, liabilities, owner's equity, revenue, expenses, gains and losses. [6]
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Level of measurement or scale of measure is a classification that describes the nature of information within the values assigned to variables. [1] Psychologist Stanley Smith Stevens developed the best-known classification with four levels, or scales, of measurement: nominal, ordinal, interval, and ratio.
The company forecast revenue of about $14.6 billion for the first quarter, compared with analysts' average estimate of $14.57 billion according to data compiled by LSEG.